Reforming the Advocacy Rules in Canadian Charity Law: Legislative Amendments, Judicial Action or Administrative Discretion

This thesis argues that the development of the political purposes doctrine in Canadian charity law has been shaped by government priorities and the Canada Revenue Agency's regulation of the charity sector. As charitable tax benefits became framed as tax expenditures in the 1970s, regulatory oversight of charities grew considerably, including rules limiting charities' political activities. This thesis shows how the Canada Revenue Agency's regulatory approach shifted with the emergence of a political agenda that situated charities as key partners in decreasing the size and role of government, with the agency then becoming more permissive of charities' advocacy activities. The thesis also highlights the role of tax officials in shaping charity regulation such as the rules limiting political activities. For charities and their regulator, court decisions offering legal guidance are rare. Instead, it is the administrative interpretation and application of legal sources that constitutes most registered charities' experience of charity law.